- Home
- Tax & Accounting
- LKPM Registration in Indonesia
Tax & Accounting
LKPM Registration in Indonesia
- Share:
The Investment Activity Report (LKPM) is mandatory for all businesses, as per Article 15(c) of Law No. 25 of 2007 on Capital Investment, Article 5(c), and BKPM Regulation No. 5 of 2021 on risk-based business licensing supervision guidelines and procedures.
The report discloses a periodic report detailing investment realisation progress and challenges faced by businesses (as defined in Article 1, point 20 of BKPM Regulation No. 5 of 2021). All businesses are required to submit this report electronically, with the exception of micro-enterprises, companies operating in the upstream oil and gas sector, and those in the banking, non-bank financial, and insurance industries.
Information to Report
- Investment Realisation: Fixed capital (land purchase, building construction, machinery, equipment). Working capital. Investment value. Production realisation. Export value (if any)
- Funding Sources: Owner's equity. Reinvested earnings. Capital loans
- Manpower: Total number of employees (male & female). Number of foreign workers, if applicable
- Company Obligations: Details of company obligations
- Company Information: Permits owned. Type of goods/services and the realisation of production. Contact information of the person in charge of submitting the LKPM
Reporting Schedule of LKPM
The report should be submitted within the period specified below:
- Quarterly reports are due by the 10th of January, April, July, and October.
- Biannually (every 6 months) for small businesses with investments exceeding IDR 1 billion: July 10 for Semester I and January 10 for Semester II.
- Medium and large enterprises with investments surpassing IDR 5 billion must submit reports quarterly, by the tenth of April, July, October, and January.
Legal Basis
- Law No. 25 of 2007 on Investment
- BKPM Regulation No. 7 of 2018 on Guidelines and Procedures for Investment Implementation Control
- BKPM Regulation No. 5 of 2021 on Guidelines and Procedures for Risk-Based Business Licensing Supervision
Document Requirements
To register for VAT, businesses must submit several documents, including:
- Identity and contact details of Company Directors:
- For Indonesian individuals, KTP, NPWP, email and phone number.
- For Foreign Individuals, valid passport, email and phone number.
- Copy of Deed of Establishment along with Decree Approval from Ministry (SK)
- Copy of Amendment of Article of Association along with Decree Approval from Ministry
- Copy of Tax ID
- Copy of Business License
- Copy of Registration Number (NIB)
- Financial Report for 3 Months
- OSS Account Access
- Other required documents
Other Popular Company Setup Services in Indonesia
- Consult your inquiry with our professional consultant
- Submit necessary document
- Proceed with the payment
- Application process
- Receive the complete document
Other Popular Tax Registration Services in Indonesia
Setup a Business in Indonesia with LMI Consultancy
Established in 2016, LMI Consultancy has been supporting countless individuals in understanding the intricacies of visas, business setup, tax & accounting, and property investment in Indonesia, providing a comprehensive and dependable service.Â
We take pride in being an ethical and innovative company that places a strong emphasis on exceptional customer service and strives to set a new standard in our industry, guaranteeing a smooth and encouraging experience for our clients.
FAQ
What is the LKPM report?
The LKPM report is a mandatory submission to the Investment Coordinating Board (BKPM), periodically details investment progress and challenges faced by businesses.
What happens if the LKPM report is submitted late?
Late submissions may lead to administrative penalties including warnings, restrictions, suspension, or permit revocation.
Who is required to submit LKPM?
The LKPM report regulation covers all businesses; however, micro-businesses (with investments under IDR 1 billion), oil and gas upstream companies, banking institutions, non-bank financial institutions, and insurance companies are excluded.
Disclaimer : Our services in LMI Consultancy provide consulting services focused on ensuring client compliance with applicable immigration and legal regulations in Indonesia. We do not provide or facilitate the production of official government documents, nor do we offer any expedited or preferential access to government services.
Popular Services
Interesting News
Contact Us
Discover How We Can Help You
Transform your ambitions into achievements. Contact LMI Consultancy today and take the first step towards your business or life expansion across Asia!
- Jakarta HQ Office
- Seminyak Bali Office
- Sanur Bali Office
- Canggu Bali Office
- Jakarta HQ Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Seminyak Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Sanur Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
- Canggu Bali Office
Get Your Free Consultation
Connect with our consultants for expert advice.
News & Resources
Get to Know Latest Business & Visa Updates
Indonesia is piloting its new ‘All Indonesia’ unified digital arrival card, an innovative platform designed to integrate immigration, customs, and health declarations into one streamlined system. While the scheme is not yet fully launched nationwide, testing has begun at major entry points, including Jakarta, Bali, and Surabaya, with a broader rollout expected once the system stabilises. […]
LMI Consultancy
August 27, 2025
Through the 2025 Referral Programme, LMI Consultancy invites individuals to refer friends, colleagues, or family members and benefit from referring our Visa Services, Business and Tax Consulting Services! For those in your network considering a move to Indonesia or navigating its administrative requirements, LMI Consultancy is offering a straightforward way to connect them with trusted […]
LMI Consultancy
August 13, 2025
Indonesia’s Directorate General of Taxes (DJP) is rolling out a major digital overhaul with its Core Tax Administration System (CTAS), also known as Sistem Inti Administrasi Perpajakan. This initiative aims to modernize the nation’s tax collection and management. The CTAS implementation sees DJP adopting Commercial Off-the-Shelf (COTS) technology to build a more advanced, data-driven system. […]
LMI Consultancy
July 31, 2025
After decades of working and saving diligently, retiring on a beach in Canggu or slow living in Yogyakarta’s serenity may sound like a dream. The sunny weather, fresh dewy mornings with more affordable expenses, and new cultural experiences may be appealing if you’re approaching retirement. A 2024 report by Monmouth University revealed that one in […]
LMI Consultancy
July 31, 2025
President Donald Trump announced a 32% tariff on all Indonesian goods imported into the U.S., effective 1st of August, 2025. With just weeks remaining before a steep 32% tariff on Indonesian goods takes effect, Indonesia is grappling with how to respond to an increasingly transactional U.S. trade policy led by former President Donald J. Trump. […]
LMI Consultancy
July 10, 2025
Whether you need a Bali visa depends on your nationality and the length of your stay. As of 2025, citizens from many countries, including Australia, the U.S., and much of Europe, can enter Indonesia under the Visa on Arrival (VoA) scheme, which grants 30 days of stay in Bali and is extendable once. However, for […]
LMI Consultancy
July 10, 2025
